[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-land-tax-law-015":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"土地法與土地相關稅法概要","land-tax-law","土地法與土地稅法 · Land & Land Tax","土地法與土地稅法","105–106 年 40 題(每題 1.25 分)、107 年起 25 題(每題 2 分)",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"house-105-1-土地法與土地相關稅法概要-015","house-105-1-land-tax-law-015",105,1,15,"依土地法規定，直轄市或縣（市）政府對於其所經管公有土地，須經民意機關同意，並經行政院核准後，方得進行一定行為。下列行為何者屬之？",{"A":17,"B":18,"C":19,"D":20},"訂定 5 年租約","無償撥用","設定負擔","臨時使用","C",null,"本題考點：《土地法》第 25 條公有土地處分的雙重同意程序，以及該程序所拘束的行為類型。\n【正解理由】《土地法》第 25 條規定「直轄市或縣（市）政府對於其所管公有土地，非經該管區內民意機關同意，並經行政院核准，不得處分或設定負擔或為超過十年期間之租賃」，受此雙重程序拘束者，僅有處分、設定負擔，以及超過十年期間之租賃三種行為；設定負擔正是其中之一，故選 C。\n【逐項排除】\n(A) 不屬之。五年租約未達《土地法》第 25 條所定超過十年期間的門檻，不受民意機關同意與行政院核准的拘束。\n(B) 不屬之。公有土地的撥用另依《土地法》第 26 條辦理，該條規定各級政府機關需用公有土地時，應商同該管直轄市或縣（市）政府層請行政院核准撥用，程序中並無民意機關同意這一關。\n(C) 屬之。設定負擔是《土地法》第 25 條明文列舉的行為，須經該管區內民意機關同意並經行政院核准。\n(D) 不屬之。臨時使用既未使權利發生移轉或負擔，也不是超過十年期間之租賃，不在《土地法》第 25 條列舉之列。\n【記憶點】二五條只管三件事：處分、設定負擔、租逾十年；撥用走二六條，只要行政院核准。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-014","甲、乙、丙等三人公同共有 A 屋，甲與乙擅自於 105 年 8 月 8 日將 A 屋出賣於丁。下列敘述何者錯誤？",14,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-016","甲將 A 地設定地上權給乙蓋 B 屋後，甲將 A 地出賣並移轉登記給丙，嗣後乙將 B 屋連同地上權一併出賣於丁。依法院實務見解，下列敘述何者最正確？",16,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-land-tax-law-013","關於徵收不動產的敘述，下列何者錯誤？",13,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-017","關於土地權利變更登記，依土地法規定，下列何種情況免繳納登記費？",17,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-012","依最高法院民事庭會議決議的見解，下列敘述何者正確？",12,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-018","甲、乙、丙、丁、戊等五人分別共有 A 屋，應有部分均等。下列何者錯誤？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-015",114,"依房屋稅條例規定，對於私有房屋免徵房屋稅，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-015",113,"依土地法規定，下列有關建築基地出賣時行使優先購買權之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-015",112,"依土地登記規則之規定，於何種情形下登記機關應以書面敘明理由或法令依據，通知申請人於接到通知書之日起十五日內補正，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-015",111,"依土地法規定，私有土地所有權之移轉或租賃，妨害基本國策者，下列何者得報請行政院制止之？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-015",110,"土地權利關係人依都市計畫法第 24 條規定自行擬定或變更細部計畫時，主管機關得要求土地權利關係人提供或捐贈都市計畫變更範圍內之那些回饋項目予當地直轄市、縣（市）政府或鄉、鎮、縣轄市公所？①公共設施用地 ②可建築土地 ③樓地板面積 ④一定金額",1786689133697]